Tag Archives: Singapore Airlines Ltd.

Airline Entitled to GST Refund on Cancelled Tickets via RFD-01 When Adjustment via GSTR-3B Is Impossible

By | October 26, 2026
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Airline Entitled to GST Refund on Cancelled Tickets via RFD-01 When Adjustment via GSTR-3B Is Impossible Issue Whether an airline company is entitled to a direct GST refund under “Excess Payment of Tax” (FORM GST RFD-01) for GST returned to B2C passengers on tickets cancelled due to COVID-19, where credit notes could not be adjusted… Read More »

Writ Is Maintainable Against Invalid IGST Demand When Airline Is Neither Recipient Nor Payer of CRS Services

By | September 17, 2026
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Writ Is Maintainable Against Invalid IGST Demand When Airline Is Neither Recipient Nor Payer of CRS Services Issue Whether a writ petition challenging an IGST demand under Section 74(9) is maintainable despite the availability of an alternative statutory remedy, where the airline is neither the recipient nor the payer of Computer Reservation System (CRS) services.… Read More »